Convert to FLAC and you'll get the best sound. I used to rip my own mp3's for the longest time, funny part is, I can't for the life of me remember what program I used. I simply use things like Pandora now or listen to XM radio so I'm not really into it any more. But I do remember hearing people "claim" that the sound difference between 128 and 256 was no different, to that I said "BS". Even my non tuned, slight hearing loss ears could tell the difference. Don't know that I have ever heard a 320 track, would be interesting to compare it to 256 and see. No point in even trying against 128, wouldn't even be a match up.